TIOL-DDT 1909 · the untouched capture
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=14276"><img src="http://www.taxindiaonline.com/RC2/image/ddt/ddt_1794.jpg" alt="DDT in Limca Book of Records" width="175" height="120" hspace="5" border="0" align="right"></a></font></strong></font><font color="#663399" size="3">TIOL-DDT 1909 </font><br>
26.07.2012<br>
Thursday </strong></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">RTI - Information on Disciplinary Proceedings (Against Central Excise Chief Commissioner) cannot be withheld by UPSC </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>APPELLANT</strong>, RK Jain wanted to inspect all the records relating to the proposed disciplinary action and/or imposition of penalty against Sri GS Narang, IRS of 1974 batch, with the UPSC. On being denied the information, the appellant approached the Central Information Commission. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The CIC ruled that:<strong> <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=70&filename=pitara/sercaselaw/caselaw/2011/2011-TIOL-01-CIC.htm" target="_blank"><font size="1">(2011-TIOL-01-CIC)</font></a></strong></font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> - Whatever records it (UPSC) holds in regard to this case will have to be disclosed because this cannot be classified as personal information merely on the ground that it concerns some particular officer. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- Information regarding the disciplinary matters against any government employee cannot be withheld by claiming it to be personal information. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Commission directed the UPSC to invite the Appellant on any mutually convenient date within 15 working days from the receipt of this order and to show him the relevant records in the possession of the UPSC for his inspection. After inspection, if the Appellant chooses to get the photocopies of some of those records, the CPIO shall provide the same<strong> free of cost</strong>. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">UPSC was not prepared to part with the information and filed a writ petition in the Delhi High Court. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Delhi High Court recently pronounced its judgement upholding the order of the CIC. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The High Court observed, </font></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Public interest does not mean that which is interesting as gratifying curiosity or love of information or amusement; but that in which a class of the community have a pecuniary interest, or some interest by which their rights or liabilities are affected. The expression "public interest" is not capable of a precise definition and has not a rigid meaning and is elastic and takes its colours from the statute in which it occurs, the concept varying with the time and the state of the society and its needs. </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Take for instance, a case where a person is employed to work in an orphanage or a children's home having small children as inmates. The employer may or may not be a public authority under the Act. That person, i.e. the employee, has a background of child abuse, for which he has undergone psychiatric treatment in a government hospital. A querist could seek information regarding the medical and psychiatric treatment undergone by the person concerned from the government hospital where the person has undergone treatment, in larger public interest, even though the said information is not only personal, but private, vis-à-vis. the employee. The larger public interest in such a case would lay in protecting the children living in the orphanage/ children's home from possible child abuse. </font></em></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>The information sought by the Respondent relates to the proposed disciplinary action and/or imposition of penalty against Shri G.S. Narang, IRS, Central Excise and Customs Officer of 1974 Batch and the decision/recommendation of the Petitioner communicated to the concerned Ministry. </em></font></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The information sought, in the present case, does not relate to the privacy of the charged officer. Disciplinary inquiry of the charged officer is with regard to the alleged irregularities committed by him while discharging public duties and public functions. The disclosure of such information cannot be regarded as invasion of his privacy. </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The thrust of the legislation is to secure access to information under the control of public authorities in order to promote transparency and accountability in the working of every public authority, unless its disclosure is exempted under the Act. The access to information is considered vital to the functioning of a democracy, as it creates an informed citizenry. <strong>Transparency of information is considered vital to contain corruption and to hold Government and its instrumentalities accountable to the governed citizens of this country.</strong></font></em></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We bring you this judgement today. Please see </font><font size="1" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=78&filename=legal/hc/2012/2012-TIOL-547-HC-DEL-CIC.htm" target="_blank">2012-TIOL-547-HC-DEL-CIC </a></strong></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Investor Education and Protection Fund </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong>Ministry of Corporate Affairs has issued the following clarifications with reference to <strong>Investor Education and Protection Fund (uploading of information regarding unpaid and unclaimed amounts lying with companies) Rules 2012. </strong></font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. As per these rules, information is to be filed in Form 5 INV. The cut-off date for filing information in Form 5 INV refers to the date of AGM upto which the information relating to a particular year is to be updated and then filed. Example: for the financial year ended 31.03.2012, where date of AGM is 30.09.2012, the complete information regarding unpaid and unclaimed amounts has to be updated till the date of AGM i.e. upto 30.09.2012 and then this information is to be filed through eform 5 INV within 90 days of the date of AGM i.e. by 29.12.2012. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. The Companies will have to file Form 5 INV for the year 2010-2011 upto 31st July, 2012 or within 90 days of the date of Annual General Meeting, whichever is later. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. Any company which has filed Form No. 5 INV but could not upload correct excel template within 14 days from the date of filing Form 5 INV, can file details of investors in excel template upto 31st August, 2012. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. The Companies are required to file one Form No. 5 INV each year for furnishing information on unpaid/unclaimed amounts lying with companies as on the date of Annual General Meeting. </font></p>
</blockquote>
<p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/mca_circular_17_2012.htm" target="_blank">MCA Circular No. 17/2002; Dated: July 23, 2012</a></font></strong></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">MOS (R) lays foundation Stone for Customs Complex in Mumbai </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong>Minister of State (R) for Finance SS Palanimanickam, laid the foundation stone for a prestigious office complex for Customs, Central Excise and Service Tax at Customs Complex, Wadala (E), Mumbai. The function was attended by SK Goel, CBEC Chief, MS Badhan, CBEC Member, Shobha L Chary and Sandhya Baliga Chief Commissioners and PK Agrawal, Commissioner and a large number of officers from the Department.</font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><img src="http://www.taxindiaonline.com/RC2/image/stories/Customs_Complex.jpg" alt="" width="400" height="277" hspace="5" border="0" align="center"></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> According to Arvind Kumar Singh, Additional Commissioner, "This project will basically facilitate the department in saving of huge expenditure on rental outgo for the premises taken on rental basis amounting to Rs. 20 Crores per year. The original land of this project admeasuring to 2.21 Lacs Sq. Mtrs (54 Acres) was a part of the salt pan and was handed over to the Customs Department in the year 2003 by the CPWD. To ensure faster development and smooth co-ordination, the entire project related activities are constantly monitored by a Steering Committee, constituted in the year 2004, consisting of the officials of the Central Board of Excise & Customs and Central Public Works Department. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the first phase of the project, an office complex of 64000 Sq.Mtrs. to accommodate about 28 Commissionerates of the Department located in Mumbai and warehouses of 12000 Sq Mtrs. area is being created. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the second phase, a residential complex of around 1500 residential units of all types and a unique sports complex and welfare Centre of international standards consisting of one football ground, Hockey ground, cricket ground, Tennis/badminton courts, Swimming pool, track and field facility with Club hall shall be created." </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Jurispruden</font><font color="#FF6633" size="5">tiol</font><font color="#006600"> - Friday's cases</font></strong></font></strong></font></p>
<p><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt_hammer.jpg" alt="Legal Corner Icon" width="100" height="84" hspace="5" border="0" align="left">Central Excise</font></strong></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Running unit purchased with machineries and dies bearing its brand name - manufacturing goods out of such dies will disentitle new manufacturer from availing benefit of SSI notification: CESTAT</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">THE appellant purchased a unit namely M/s Koteshwar Ceramics Pvt. Ltd. (M/s KCPL) and started manufacturing ceramic tiles with the same dies which were having the logo "Chitale (KC) Koteshwar Ceramics India". The appellant also filed declaration with the Revenue for availing the benefit of Small Scale exemption notification before starting the production. Thereafter, a show-cause notice was issued on 5.5.1998 invoking the larger period of limitation for denying the benefit of small scale exemption notification 16/97-CE for manufacturing the ceramic tiles with brand name of M/s KCPL. </font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">Income Tax</font></strong></p>
<p align="justify"><font size="2"><strong><font color="#FF6633" face="Verdana, Arial, Helvetica, sans-serif">Income
tax - Whether scissors of Sec 14A come into play only when an income
is not included in total income and not when deductions are admissible
as per Chapter VIA - YES: Delhi HC</font></strong></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong>issues before the Bench
are - Whether provisions of Sec 14A do not apply to deductions admissible
to the assessee as per Chapter VIA; Whether scissors of Sec 14A come into
play only when an income is not included in the total income as per the
provisions of Chapter III and Whether no disallowance can be made against
income which is not specifically exempt under the Income Tax Act. And the
verdict goes in favour of the assessee.</font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Customs </strong></font></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Entire export transactions were a sham and everyone, exporter, CHA, logistics firm (which is a Division of the CHA firm) and shipping agent colluded and connived with each other so as to defraud exchequer - responsibility of CHA is not over until goods are examined and Let Export Order is given and goods are handed over to shipping line for loading on to vessel - maximum punishment by way of revocation of CHA licence is justified - Appeal dismissed: CESTAT</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>SINCE </strong>the partner and the employees of the CHA firm actively participated in the fraud, the charge of lack of supervision on the conduct of the employees is also clearly established, evidencing violation of Regulation 19(8) of the CHALR. Thus all the charges except violation of Regulation 13(a) has been established beyond doubt in the instant case….Since this is a case of active participation in a fraud perpetrated on the exchequer involving substantial amount of revenue, maximum punishment by way of revocation of CHA licence is justified." </font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">See our columns Tomorrow for the judgements </font></strong></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Tomorrow with more <strong>DDT</strong></font></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a Nice Day </font></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail your comments to</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <a href="mailto:vijaywrite@taxindiaonline.com"><strong>vijaywrite@taxindiaonline.com</strong></a></font></p>
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